Thailand's Customs Department announced on its website, on 18 April 2018, the "One-Stop Service" Program (the Program), as part of the Department's policy to foster good relationships with business operators. Under the Program, business operators with outstanding duty and tax payments or those who are not certain that they have correctly paid duty and tax may notify the Post Clearance Audit Bureau (PCAB) in writing and request settlement of the underpaid duty and tax.

The key operating principles of the Program are:

• It allows a Customs officer to audit business operators who are ready to settle underpaid duty and tax, focusing on the issues(s) notified in the request letter submitted to PCAB.
• Business operators are required to submit supporting documents and evidence to PCAB promptly and in no case later than 30 days from the date of submission of the request letter. Requests for extensions of time can be submitted in writing to PCAB, with approval considered on a case-by-case basis.
• Provided there is no evidence of fraudulent intent, PCAB will consider waiving penalties for business operators who participate in the Program.
• PCAB is responsible for handling the underpaid duty and tax Collection. Accordingly, business operators are not required to undertake further Customs formalities to correct and settle duty and tax payments at the respective ports of entry.
• The Program does not apply to any of the following businesses operators:
  • Operators who imported goods by smuggling or with fraudulent intent and where there appears to be clear evidence of duty and tax avoidance.
  • Operators who imported prohibited/restricted goods or goods that violate intellectual property rights.
  • Operators who are subject to an ongoing post clearance audit, investigation or prosecution for Customs offences by relevant government authorities such as the Department of Special Investigations or the Economic Crime Suppression Division.

This Program is open from 1 April 2018 to 30 April 2019.

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CONTACTS

For additional information with respect to this Alert, please contact the following:

EY Corporate Services Ltd., Bangkok

• William Chea
  william.chea@th.ey.com
• Thitima Tangprasert
  thitima.tangprasert@th.ey.com
• Aschara Toopsuwan
  aschara.toopsuwan@th.ey.com
• Sireeras Janjarasskul
  sireeras.janjarasskul@th.ey.com

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ATTACHMENT

PDF version of this Tax Alert